If you are a US citizen or green-card holder married to a Guatemalan who lives in Guatemala, or who has not yet moved to the United States, your US tax return starts with a filing-status question: what to do with a nonresident alien spouse. The IRS gives three routes. This guide compares them with the figures the IRS publishes for 2025 and 2026. The immigration side (the I-130, the interview, the affidavit of support) is in our guide to marrying a Guatemalan in Guatemala as a US citizen; this page does not repeat it.
Quick summary: With a nonresident spouse you can (1) choose to treat your spouse as a US resident and file jointly: both of you then report worldwide income, including your spouse’s Guatemalan income, for that year and all later years until the choice is suspended or ended, and once ended it can never be made again; (2) file married filing separately; or (3) file as head of household, because Pub 501 treats you as unmarried for that status, but only if you have another qualifying person (your spouse never counts) and paid more than half the cost of the home. 2026 standard deductions (IRS): USD 32,200 joint, USD 16,100 separate, USD 24,150 head of household. Your spouse needs an SSN or ITIN for the joint return. Gifts to a non-citizen spouse: annual exclusion of USD 194,000 for 2026.
The three options side by side
| Treat spouse as US resident (joint return) | Married filing separately | Head of household | |
|---|---|---|---|
| Who can use it | One spouse a US citizen or US resident and the other not, at the end of the tax year | Any married filer | You, if considered unmarried (nonresident spouse, no election) and you have another qualifying person |
| Spouse’s Guatemalan income | Reported: each spouse reports entire worldwide income | Election’s worldwide-income rule does not apply | Election’s worldwide-income rule does not apply |
| Standard deduction, tax year 2026 | USD 32,200 | USD 16,100 (zero if your spouse itemizes on their own return) | USD 24,150 |
| Standard deduction, tax year 2025 | USD 31,500 | USD 15,750 | USD 23,625 |
| Spouse’s taxpayer ID | SSN or ITIN required | IRS nonresident spouse page: SSN or ITIN; Form 1040 instructions: enter NRA if the spouse doesn’t have and isn’t required to have one | Spouse is not your qualifying person |
| Lasts | Every later year until suspended or ended | Year by year | Year by year |
Standard deduction figures: IRS release on tax year 2026 inflation adjustments, which says the 2026 adjustments generally apply to tax returns filed in 2027, and which also restates the 2025 amounts.
Option 1: the election to treat your spouse as a US resident
The IRS nonresident spouse page (last reviewed 14 March 2026) sets out what follows if you make the choice:
- You are both treated as US residents for federal income tax purposes for every tax year the choice is in effect. For Social Security and Medicare withholding, the nonresident spouse may still be treated as a nonresident.
- You must file a joint return for the year you make the choice; in later years you can file joint or separate returns.
- “Each spouse must report their entire worldwide income for the year you make the choice and for all later years unless the choice is ended or suspended”. For a Guatemalan spouse, that brings a Guatemalan salary, business income or rent onto the US return.
- Generally, neither spouse can claim tax treaty benefits as a resident of a foreign country for a year the choice is in effect, according to the IRS, though the exception to the saving clause of a tax treaty might allow a treaty benefit on certain specified income. Guatemala does not appear in the IRS A-to-Z list of US income tax treaties (last reviewed 3 January 2026).
- If you file a joint return under this election, the special dual-status rules do not apply to you.
How to make it. Publication 519 (2025) says to check the box in the Filing Status section of Form 1040 or 1040-SR, enter the name of the nonresident spouse, and attach a statement signed by both spouses to the joint return for the first year. The statement declares that on the last day of the tax year one spouse was a nonresident alien and the other a US citizen or resident alien, and that you choose to be treated as US residents for the entire tax year, and it gives the name, address and taxpayer identification number of each spouse. In later years, Pub 501 says to check the box and enter the name again while the choice remains in effect.
Making it late. You can also make the choice on a joint amended return (Form 1040-X) within 3 years from the date you filed the original return or 2 years from the date you paid the tax for that year, whichever is later. If you do, you must also amend any returns filed after that year.
Suspending and ending the choice
The choice is suspended for a later year in which neither spouse is a US citizen or US resident at any time during the year. The IRS example involves a resident spouse who left the United States in January and did not return that year; the IRS adds that if that spouse becomes a US resident again the next year, the choice is no longer suspended.
The choice ends in one of four ways, according to Publication 519:
| Way it ends | What Pub 519 says |
|---|---|
| Revocation | Either spouse can revoke for any tax year by the due date of that year’s return, with a signed statement giving each spouse’s name, address and TIN and a list of community property jurisdictions involved |
| Death | Death of either spouse ends it from the first tax year after the year of death, with an extension while a surviving spouse can use joint rates |
| Legal separation | A decree of divorce or separate maintenance ends it as of the beginning of that tax year |
| Inadequate records | The IRS can end it for a year in which either spouse failed to keep adequate records or give adequate access to them |
After any of these, the IRS nonresident spouse page is blunt: neither spouse can make the choice in any later tax year, even if married to a different individual, because “it is a once-in-a-lifetime choice”.
Option 2: married filing separately
Without the election, and without a qualifying person for head of household, you file as married filing separately. The 2025 Form 1040 instructions say to enter your spouse’s name, and their SSN or ITIN in the space for the spouse’s SSN; if your spouse doesn’t have and isn’t required to have an SSN or ITIN, you enter NRA instead. Note that the IRS nonresident spouse page states that if your spouse is neither a US citizen nor a US resident “and you file a joint or separate return, your spouse must have either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN)”. The two IRS texts are worded differently; a tax professional can tell you which applies to your return.
Pub 501 also says your standard deduction is zero if you file married filing separately and your spouse itemizes deductions on their return.
Option 3: head of household
Pub 501 (2025): “You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you don’t choose to treat your nonresident spouse as a resident alien”. The same paragraph adds that your spouse isn’t a qualifying person for head of household purposes. You still need to meet the other tests: you paid more than half the cost of keeping up a home for the year, and a qualifying person lived with you in the home for more than half the year, except for temporary absences such as school (a dependent parent does not have to live with you).
For Guatemalan families this is where the plan can break. Because the qualifying person must have lived with you in the home for more than half the year, a child who lives in Guatemala with your spouse while you live in the US may not meet that test. The dependency tests for children abroad are explained in claiming children in Guatemala as dependents.
Getting your spouse an SSN or ITIN
The IRS nonresident spouse page says that to get an SSN for your spouse you apply at a Social Security office or US consulate, complete Form SS-5 and provide original or certified documents proving age, identity and citizenship. If your spouse is not eligible for an SSN, they can file Form W-7 for an ITIN. The IRS ITIN page says a resident alien, nonresident alien or their spouse or dependent can apply for an ITIN regardless of immigration status, and that a resident or nonresident alien who is not eligible for an SSN can file a joint tax return with a spouse who is a US citizen or resident alien. The ITIN process from Guatemala (documents, acceptance agents, mailing) is in our Form W-7 guide for Guatemalans.
When your spouse immigrates
Once your spouse is a lawful permanent resident, the IRS ITIN page counts them as a resident alien under the green card test; the rules for the year their status changes are in Publication 519. Moving a spouse to the US also involves the Form I-864 affidavit of support, which is an immigration form, not a tax election.
Gifts between spouses
Gifts to a spouse who is not a US citizen have their own annual exclusion. The IRS tax year 2026 inflation release: “However, the annual exclusion for gifts to a spouse who is not a citizen of the United States increases to $194,000 for calendar year 2026, up $4,000 from calendar year 2025”. The general annual exclusion for gifts stays at USD 19,000 for 2026.
If you live in Guatemala too
If you are the US citizen and you live in Guatemala with your spouse, the earned-income exclusion, self-employment tax and FBAR rules are in US taxes while working remotely from Guatemala. Returning families should also see tax obligations when returning to Guatemala.
This guide explains IRS rules as published; it is not tax advice. Once ended, the election can never be made again, so a US CPA or enrolled agent should look at your numbers before you make or revoke it.
Sources (all checked 15 October 2026): IRS, Nonresident spouse (last reviewed 14 March 2026); IRS Publication 519 (2025), U.S. Tax Guide for Aliens (last reviewed 30 April 2026); IRS Publication 501 (2025) (last reviewed 30 April 2026); IRS, 2025 Instructions for Form 1040; IRS, tax inflation adjustments for tax year 2026; IRS, Individual Taxpayer Identification Number (last reviewed 28 October 2025); IRS, United States income tax treaties A to Z (last reviewed 3 January 2026).
Frequently Asked Questions
Can I file a joint US tax return with my Guatemalan spouse who is not a US resident?
Yes, by choice. The IRS nonresident spouse page says that if, at the end of your tax year, one spouse is a US citizen or US resident and the other is not, you can choose to treat the nonresident spouse as a US resident for tax purposes. You then must file a joint return for the year you make the choice, and each spouse must report their entire worldwide income for that year and all later years unless the choice is ended or suspended. Without the choice, Pub 501 says that, generally, a married couple can’t file a joint return if either spouse is a nonresident alien at any time during the year.
What are my options if I don't make the election?
Married filing separately, or head of household if you qualify. Pub 501 says you are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you don’t choose to treat them as a resident alien; but your spouse isn’t a qualifying person for head of household, so you need another qualifying person, such as a child who lived with you more than half the year, and you must have paid more than half the cost of keeping up the home.
What are the 2026 standard deductions for each filing status?
The IRS tax year 2026 inflation release gives USD 32,200 for married couples filing jointly, USD 16,100 for single filers and married individuals filing separately, and USD 24,150 for heads of households. For tax year 2025 the figures are USD 31,500, USD 15,750 and USD 23,625. The release says the 2026 adjustments generally apply to tax returns filed in 2027.
Does my spouse in Guatemala need an SSN or ITIN?
The IRS nonresident spouse page says that if your spouse is neither a US citizen nor a US resident and you file a joint or separate return, your spouse must have either an SSN or an ITIN; if not eligible for an SSN, the spouse can file Form W-7 for an ITIN. The 2025 Form 1040 instructions add that, on a married-filing-separately return, if your spouse doesn’t have and isn’t required to have an SSN or ITIN, you enter NRA in the entry space. Read the two together for your situation, or ask a tax professional.
Can we undo the election later?
Either spouse can revoke it, by the due date of the return for the year the revocation applies, with a signed statement. The choice also ends on death of either spouse, legal separation, or if the IRS ends it for inadequate records. The IRS says that once it is ended in any of these ways, neither spouse can make the choice again in any later tax year, even if married to a different individual.
My spouse earns a salary in Guatemala. Does that go on our US return?
If you make the election, yes: each spouse must report their entire worldwide income for the year of the choice and later years. If you file separately without the election, your spouse is a nonresident alien for US purposes, and the IRS rules for nonresident aliens are in Publication 519. Guatemala does not appear in the IRS A-to-Z list of US income tax treaties.
How much can I give my Guatemalan spouse tax-free in 2026?
The IRS tax year 2026 inflation release says the annual exclusion for gifts remains at USD 19,000, but the annual exclusion for gifts to a spouse who is not a citizen of the United States increases to USD 194,000 for calendar year 2026, up USD 4,000 from 2025.
